§ 875. Special provisions applicable to state sales and compensating\nuse taxes and certain types of facilities. 1. For purposes of this\nsection: "state sales and use taxes" means sales and compensating use\ntaxes and fees imposed by article twenty-eight or twenty-eight-A of the\ntax law but excluding such taxes imposed in a city by section eleven\nhundred seven or eleven hundred eight of such article twenty-eight.\n"IDA" means an industrial development agency established by this article\nor an industrial development authority created by the public authorities\nlaw. "Commissioner" means the commissioner of taxation and finance.\n 2. An IDA shall keep records of the amount of state and local sales\nand use tax exemption benefits provided to each project and each agent\nor project operator and shall make such records available to the\ncommissioner upon request. Such IDA shall also, within thirty days of\nproviding financial assistance to a project that includes any amount of\nstate sales and use tax exemption benefits, report to the commissioner\nthe amount of such benefits for such project, the project to which they\nare being provided, together with such other information and such\nspecificity and detail as the commissioner may prescribe. This report\nmay be made in conjunction with the statement required by subdivision\nnine of section eight hundred seventy-four of this title or it may be\nmade as a separate report, at the discretion of the commissioner. An IDA\nthat fails to make such records available to the commissioner or to file\nsuch reports shall be prohibited from providing state sales and use tax\nexemption benefits for any project unless and until such IDA comes into\ncompliance with all such requirements.\n 3. (a) An IDA shall include within its resolutions and project\ndocuments establishing any project or appointing an agent or project\noperator for any project the terms and conditions in this subdivision,\nand every agent, project operator or other person or entity that shall\nenjoy state sales and use tax exemption benefits provided by an IDA\nshall agree to such terms as a condition precedent to receiving or\nbenefiting from such state sales and use exemptions benefits.\n (b) The IDA shall recover, recapture, receive, or otherwise obtain\nfrom an agent, project operator or other person or entity state sales\nand use exemptions benefits taken or purported to be taken by any such\nperson to which the person is not entitled or which are in excess of the\namounts authorized or which are for property or services not authorized\nor taken in cases where such agent or project operator, or other person\nor entity failed to comply with a material term or condition to use\nproperty or services in the manner required by the person's agreement\nwith the IDA. Such agent or project operator, or other person or entity\nshall cooperate with the IDA in its efforts to recover, recapture,\nreceive, or otherwise obtain such state sales and use exemptions\nbenefits and shall promptly pay over any such amounts to the IDA that it\nrequests. The failure to pay over such amounts to the IDA shall be\ngrounds for the commissioner to assess and determine state sales and use\ntaxes due from the person under article twenty-eight of the tax law,\ntogether with any relevant penalties and interest due on such amounts.\n (c) If an IDA recovers, recaptures, receives, or otherwise obtains,\nany amount of state sales and use tax exemption benefits from an agent,\nproject operator or other person or entity, the IDA shall, within thirty\ndays of coming into possession of such amount, remit it to the\ncommissioner, together with such information and report that the\ncommissioner deems necessary to administer payment over of such amount.\nAn IDA shall join the commissioner as a party in any action or\nproceeding that the IDA commences to recover, recapture, obtain, or\notherwise seek the return of, state sales and use tax exemption benefits\nf
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